Ezel / IRS Rulings / 200931056

CCA 200931056: Appeals hearing qualifies as an administrative tax proceeding for disclosure

Number
200931056
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Disclosure in Judicial or Administrative Tax Administration Proceedings
Topics
Procedure, penalties, and administration
Code sections
§ 6103
Ruling dated
June 30, 2009
Publicly released
July 31, 2009
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2009, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2009
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel advised that an appeals hearing is an administrative proceeding pertaining to tax administration for purposes of IRC § 6103(h)(4). Whether a document or information from it may be disclosed to a taxpayer depends on whether it directly relates to the transactional relationship and directly affects the resolution of an issue in the proceeding. If only part of a document meets those criteria, only that part may be disclosed.

Ruling snapshot

  • Question: When may a document or information be disclosed to a taxpayer in connection with an appeals hearing?
  • Outcome: Advice given
  • Key authorities: IRC § 6103(h)(4)

Full text (IRS public release)

ID: CCA_2009063008542353 Number: 200931056
Release Date: 7/31/2009
Office: ----------------------------
UILC: 6103.08-04, 6103.08-00

From: ----------------
Sent: Tuesday, June 30, 2009 8:54:30 AM
To: ------------------------
Cc: -------------------------
Subject: RE: Disclosure Tax Shelter Question

Hello -----------------

Yes, an appeals hearing is an administrative proceeding pertaining to tax administration for purposes of 6103(h)(4).

Whether the entire document, or only part of the document or information taken from it, can be disclosed to your taxpayer depends on whether the entire document, or only some information in it, "directly relates" to the transactional relationship and "directly affects the resolution of an issue in the proceeding." If only part of the document meets the (h)(4) disclosure criteria, then only that part of the document can be disclosed.

If you have further questions, please feel free to contact me.

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